Rajasthan Court October 1993 Judgments
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Kota Co-operative Marketing Society Ltd. Vs. Commissioner of Income-ta ...
Court: Rajasthan
Decided on: Oct-08-1993
Reported in: [1994]207ITR608(Raj)
1. The Income-tax Appellate Tribunal has referred the following three questions of law arising out of the order dated March 28, 1981, in respect of the assessment year 1976-77 under Section 256(1) of the Income-tax Act, 1961 :'1. Whether the Tribunal was correct in law in allowing the deduction under Section 80P(2) of the Act at Rs. 1,50,132 only out of deduction claimed for Rs. 4,60,385 ? 2. Whether the Tribunal was correct in law in deducting proportionate expenditure at 67 per cent. out of the income claimed under Section 80P(2) of the Act for the overhead expenditure ? 3. Whether the Tribunal was correct in law in not allowing the entire expenditure under Section 57 of the Act against the taxable income ?' 2. The brief facts of the case are that the assessee has filed the return initially in which the deduction under Section 80P of the Income-tax Act, 1961, was claimed on proportionate basis as the assessee was having income which was partly taxable and partly non-taxable. Subseque...
Commissioner of Wealth-tax Vs. Shree Bhagpatia Food Industries
Court: Rajasthan
Decided on: Oct-08-1993
Reported in: [1994]207ITR1045(Raj)
V.K. Singhal, J. 1. The Income-tax Appellate Tribunal has referred the following three questions of law arising out of its order dated July 5, 1980, in respect of the assessment year 1974-75 :'1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the claim of bad debt of Rs. 52,105 in the account of Messrs. Radheyshyam Ramkishan of Nadbai ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the amount of Rs. 6,257 collected by the assessee as cess from its customers on sale of oil could not be assessed as a trading receipt ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the amount of Rs. 17,316 should be treated as a business loss and not speculation loss ?' 2. The brief facts of the case are that the assessee claimed bad debts of Rs. 52,105 in the account of Messrs. Radheyshyam Ramkishan, Nadbai, which was the proprietary...
Padmja Sharma Vs. Ratan Lal Sharma
Court: Rajasthan
Decided on: Oct-07-1993
Reported in: I(1994)DMC40
Mohini Kapur, J.1. This is an application for withdrawing the case from the Court of Judge, Family Court, Jaipur and the prayer is that it should be decided by the High Court on its original jurisdiction.2. The brief facts are that the petitioner and the respondent were married in 1982 and have two children but as the marriage did not work the petitioner filed a divorce petition which is pending before the Family Court, Jaipur. In the year 1991 this petition was transferred to the Family Court, Ajmer for speedy and expeditious disposal. The ground for seeking transfer from Jaipur was that the respondent had tampered with the witnesses but the learned Judge, Family Court Jaipur did not take any action against the respondent. However, the case proceeded for some time at Ajmer but when the Judge, Family Court. Jaipur was transferred, the case was also transferred is Jaipur. Now, the petitioner is dissatisfied with the conduct of the Judge, Family Court, Jaipur on the ground that the Judge...
Padmja Sharma Vs. Ratan Lal and anr.
Court: Rajasthan
Decided on: Oct-07-1993
Reported in: I(1994)DMC49
Mohini Kapur, J.1. This writ petition is directed against the order dated 9th November, 1992 passed by the learned Judge, Family Court Jaipur rejecting petitioner's application dated 24th September, 1992 moved under Order 14 Rule 5 C.P.C. in a divorce petition filed by the petitioner under Section 13 of the Hindu Marriage Act, 1955 (hereinafter referred to as the '1955 Act'). For the disposal of this writ petition, it is not necessary to go into the grounds on which the divorce petition has been moved.2. The petitioner in the case moved an application under Order 14 Rule 5 C.P C. with a prayer that under Section 7(1)(c) of the Family Courts' Act 1984 an issue be framed with respect to the property of the parties so that there may be a decision for the return of this property to the petitioner. However, this prayer was refused by order dated 9th June, 1992 of the Judge Family Court, Ajmer, where the petition was pending at that time. She preferred an appeal before this Court and the sam...
Manohar Lal and ors. Vs. State of Rajasthan
Court: Rajasthan
Decided on: Oct-07-1993
Reported in: 1994CriLJ1320; 1993WLN(UC)565
Rajendra Saxena, J.1. This appeal filed under Section 374(2) Cr.P.C. has been directed against the judgment dated 29-10-1985 passed by the learned Additional Sessions Judge No. 2, Hanumangarh in Sessions Case No. 43/85, whereby he found appellants Manohar Lal & Hanuman Ram guilty for the offences under Sections 376, 302 & 201 I.P.C. and sentenced each of them to 7 years rigorous imprisonment and a fine of Rs. 300/- in default to further undergo 3 months' rigorous imprisonment on the first count, imprisonment for life and a fine of Rs. 500/- in default to further undergo rigorous imprisonment for 6 months on the second count and to rigorous imprisonment for 2 years and a fine of Rs. 100/- in default to further undergo rigorous imprisonment for one month for the third count, He further ordered that the substantive sentences passed to each of the appellants shall run concurrently.2. Succinctly stated the relevant facts are that on 26-9-1983, Kumari Bhanwari, aged about 12-13 years, daught...
Arnod Panchayat Samiti Vs. State of Rajasthan
Court: Rajasthan
Decided on: Oct-06-1993
Reported in: 1993WLN(UC)216
N.K. Jain, J.1. By these writ petitions, the petitioners challenge the validity of Rule 17 of the Rajasthan Panchayat Samities and Zila Parishads Service Rules, 1959 on the ground that it is ultra vires to the Constitution of India and the same be struck down.2. As all these writ petitions raise a common question of law, so they were heard together and are being disposed of by this common order. For the convenient disposal of all these writ petitions, the fact of D.B.C.W. Petition No. 979/90 are being taken into account.3. The members of the petitioner-Sanghs (as per schedule) are trained persons having obtained training of B. Ed./B.S.T.C. The respondents invited applications for the post of Gr. III Teachers on temporary basis and in pursuance of which these persons applied for the same. A committee consisting of Pradhan of Panchayat Samiti and Vikas Adhikari took interview and ultimately they were given appointment vide order dt. 18.9.1989 for a period of six months or till a duly sel...
Rajendra Mohan Joshi Vs. the State of Raj. and ors.
Court: Rajasthan
Decided on: Oct-06-1993
Reported in: 1994(1)WLC741; 1993WLN(UC)580
K.C. Agrawal, C.J.1. This revision, under Section 115 of the Code of Civil Procedure, has been filed by Rajendra Mohan Joshi for injunction restraining the respondents Nos. 1 and 2 from disposing him from the premises in his possession.2. The relevant facts briefly are these. The petitioner was carrying on his business at the Ajmeri Gate Sabzi Mandi since long. On 1.2.1986, a meeting was convened in the office of the Krishi Upaj Mandi (Fruit & Vegetable) Samiti for allotment of shops and sheds for shifting the Sabzi Mandi from Ajmeri Gate, Johari Bazar, Sanganeri Gate to the Lal Kothi Sabzi Mandi area. In that meeting, it was decided that the 'Krishak 'ka' Varg Dalal' would be allotted a covered chabutara of 30' X 12'. The allotment letters were, thereafter, issued on 3.2.1986 by the respondent No. 2. In the allotment letter amongst others, the terms and conditions were to the following effect;g LFkku iw.kZr;k vLFkkbZ gksxk A tc dHkh Hkh e.Mh ds ikl LFkku ;k nqdku miyC/k gksxh rks ;g L...
Jaipur Division Irrigation Employees' Union Vs. State of Rajasthan and ...
Court: Rajasthan
Decided on: Oct-05-1993
Reported in: (1994)IILLJ26Raj; 1994(1)WLC240
1. The petitioner-appellant is a registered Trade Union registered with the Registrar of Trade Unions, Jaipur at No. 44/74. The registration certificate has been submitted alongwith the writ petition. The members of this Union are work-charged employees of the Irrigation Department, As a large number of employees were declared surplus it became necessary for this Union to challenge the same by way of a writ petition. This writ petition has been dismissed by the learned Single Judge of this Court holding that the writ petition was not maintainable on behalf of the Union for the alleged violation of fundamental rights and more particularly the provisions of Articles 14 and 16 of the Constitution of India. It was ordered that the rights of individual are not the rights of the Union. For arriving at this conclusion reliance was placed on a case of Rajasthan Vikas-sheel Shikshak Sangh v. State of Rajasthan and Ors. (S.B. Civil Writ Petition No. 3943/1993) decided on July 15, 1993 by the lea...
C.T.O. Vs. Champalal JaIn and Co.
Court: Rajasthan
Decided on: Oct-04-1993
Reported in: 1994(46)ECC136
V.K. Singhal, J.1. This revision petition has been filed on the ground that the petitioner has effected sale of tractor and compressor. While issuing the bills, separate price of the tractor and compressor was shown in the bill and the tax while making assessment for the year 1981-82 assessed the tax on the basis of the bills issued. Thereafter, proceedings under Section 12 of the Rajasthan Sales that a new commodity has come into existence and, therefore, the sale of tractor is liable to tax at 8 per cent. The tax and penalty was levied in the reassessment proceedings. The matter was challenged in appeal before the Deputy Commissioner (Appeals) who came to the conclusion that no process of manufacturing was involved and, therefore, the tax on the sale of tractor could be charged at the rate of 4 per cent and on compressor at the rate of 8 per cent and if either of the commodity is tax-paid, then no tax is leviable as the tax is paid at the first point. The levy of tax, penalty and int...
A.C.T.O. Vs. Yaswant and Company
Court: Rajasthan
Decided on: Oct-01-1993
Reported in: [1994]95STC374(Raj)
V.K. Singhal, J.1. This revision petition has been filed against the order of the Rajasthan Sales Tax Tribunal dated October 18, 1989, by which penalty of Rs. 13,275.60 levied under Section 22A(7) of the Rajasthan Sales Tax Act, 1954, was set aside. The following question of law has been raised arising out of the order of the Tribunal :'Whether, in the facts and circumstances of the case, the Tribunal was justified in setting aside the levy of penalty under Section 22A(7) of the Rajasthan Sales Tax Act ?'2. On January 2, 1985, truck No. PJP 7241 was checked at Vishwakarma Industrial Area, Jaipur. The statement of the driver was recorded. It was found that the goods covered by goods receipt (bilty) No. JPR 2431 dated January 2, 1985, were sent from Jaipur to Bombay by Yaswant & Company, Atru, as consignor. The name of the consignee was shown as Nilesh Kumar Vinod Chandra, Bombay. The Assistant Commercial Taxes Officer, Anti-Evasion, found that 252 bags of dhania weighing 103 quintals an...
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